Important deduction limits
- Insurance premiums and personal-loan interest normally share a €672 ceiling per eligible household member.
- Private pension contributions are capped at €4,500 per subscriber for 2026.
- Childcare, domestic help, and dependency-care expenses share a €5,400 annual / €450 monthly allowance.
- Alimony to a former spouse is capped at €24,000.
- Donations require at least €120 and are capped at €1 million and 20% of net income.
- Commute relief uses €99 units, excludes the first four units, and is capped at €2,574.
Monthly withholding is an advance, not the final tax determination. A deduction can produce a refund, reduce a balance due, or have a different effect after all household income is assessed.